Section 163(3) in West Bengal Municipal Corporation Act, 2006
(3)When a warrant of distress is issued for attachment and sale of immovable property, such attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way and all persons from taking any benefit from such transfer or charge and declaring that such property shall be sold unless the amount of tax due with all costs or recovery is paid into the office of the Corporation within fifteen days from the date of attachment.
